223 | Annual Report | 2025-2026 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated) Note 63: Additional regulatory information pursuant to Ministry of Company Affairs Notification dated March 24, 2021: (cont’d) I. Ratios Particulars As at March 31, 2026 As at March 31, 2025 Percentage change in ratio Explanation (a) Debt equity ratio (2) (refer note 45) 2.73 2.32 18.00% Increase in debt equity ratio is due to increase in borrowing outstanding as on the reporting date as compared to earlier reporting date. (b) Return on equity ratio (3) 5.85% 5.57% 6.00% Increase in ratios are due to increase in business volume as compared to the last year. (c) Net profit ratio (4) 10.58% 8.16% 30.00% (d) Return on capital employed (5) 5.85% 5.57% 6.00% (e) Current ratio (1) Not applicable - (f) Debt service coverage ratio (1) Not applicable - (g) Inventory turnover ratio (1) Not applicable - (h) Trade receivables turnover ratio (1) Not applicable - (i) Trade payables turnover ratio (1) Not applicable - (j) Net capital turnover ratio (1) Not applicable - (k) Return on investment (1) Not applicable - Notes: (1) The Company is a Non-Banking Financial Company registered under Reserve Bank of India Act, 1934, hence these ratios are not applicable. (2) Debt equity ratio = (debt securities + borrowings-other than debt securities + subordinated liabilities) /net worth, where net worth is aggregate of equity share capital and other equity. (3) Return on equity ratio = profit after tax/ average networth. (4) Net profit ratio = profit before tax/ total revenue from operations. (5) Return on capital employed = profit after tax/ average networth. J. Compliance with approved Scheme(s) of Arrangements There are no Scheme of Arrangements approved by the Competent Authority in terms of section 230 to 237 of the Act. K. Utilisation of borrowed funds and share premium No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities (“Intermediaries”) with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries. L. Undisclosed income There are no transactions recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961. M. Corporate Social Responsibility (CSR) Refer note 59 N. Details of Crypto Currency or Virtual Currency The Company has not traded or invested in Crypto Currency or Virtual Currency during the year.
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